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In Attribute Sampling If the Selected Item Cannot Be Located,the

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In Attribute Sampling if the selected item cannot be located,the auditor considers that control procedure as not working.


Definitions:

Adjustment Code

Used in billing and accounting to denote corrections or modifications made to a patient's account in healthcare settings.

Canceled Account Balance

The remaining amount of money in an account that has been closed or terminated.

Collection Letters

Written notices sent by creditors to debtors requesting payment of overdue balances.

Overlooked

Failed to be noticed or considered; omitted due to inattention.

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